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V0291-24 5 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Financial aid for women victims of gender-based violence is exempt from Personal Income Tax (IRPF)

A query was raised regarding whether one-off financial grants provided by a local council to women victims of gender-based violence to cover needs arising from their situation are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these grants are exempt from taxation.

The question raised

Taxation of said aid under the Personal Income Tax.

The DGT's ruling

According to Article 7 y) of the Personal Income Tax Law (LIRPF), public aid paid to victims of gender-based violence due to such condition is exempt. Since the aid consulted is granted to address needs arising from the situation of vulnerability and hardship of the victims, it is exempt from taxation under the Personal Income Tax (IRPF).

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